Browse through our most recent case law additions
| Citation(s) | Details | Summary |
|---|---|---|
| 1984 SLD 1307 = 1984 PLC 644 | Appeal No. 1840 (L) of 1978 , decided on 10.10.1982 | This case revolves around the demotion of a civil servant, Aqir Muhammad Ansari, who challenged his demotion from Grade-16 to Grade-11 following a promotion that was based on an incorrect officiation date. The Federal Service Tribunal scrutinized the actions of the Departmental Promotion Committee, which had initially approved his promotion based on the wrong date. Upon review, it was revealed that the committee would not have recommended the appellant for promotion had they been aware of the correct officiation date. The Tribunal upheld the demotion, emphasizing the importance of accurate records in civil service promotions. This case highlights the critical nature of maintaining accurate employment records and the implications of errors within departmental processes. Keywords such as 'civil service demotion', 'Departmental Promotion Committee', 'officiation date error', and 'Federal Service Tribunal' are relevant for SEO optimization.... |
| 2011 SLD 653 = 2011 CLC 812 | Civil Revision No.2161 of 2002 , decided on 15.09.2010 | In the case of Civil Revision No.2161 of 2002, the Lahore High Court addressed the issue of additional evidence in the context of inheritance under Islamic law. The petitioners sought to produce documents to prove their claim over certain properties which they argued were not part of the estate of the deceased Noor Muhammad. The court emphasized the importance of distinguishing between properties that belong to legal heirs and those that are part of a deceased's estate. The ruling highlighted the principles of Muslim Personal Law regarding inheritance, underscoring that legal heirs cannot claim properties independently acquired by others. This case illustrates critical aspects of inheritance law and civil procedure in Pakistan, providing clarity on the rights of petitioners in inheritance disputes.... |
| 1989 SLD 960, 1989 PLD 689 | Civil Miscellaneous Petition No.196-R of 1989 , decided on 06.08.1989 | This case revolves around the legal principle of judicial bias, particularly in the context of the Supreme Court of Pakistan's handling of petitions involving the Federation and individual petitioners. The Court deliberated on whether judges who had previously ruled on a matter could participate in subsequent reviews without violating the principle that a judge should not be a judge in their own cause. The legal backdrop included the examination of the legitimacy of actions taken by the government during a transitional period. The Court concluded that the judges in question were not disqualified from hearing the case due to perceived biases, as the fundamental integrity of the judicial process must be preserved. This decision reflects the ongoing discourse on maintaining judicial independence while ensuring fair and just legal proceedings. Keywords: judicial bias, Supreme Court of Pakistan, legal order legitimacy, judicial independence, conflict of interest.... |
| 2016 SLD 2380, 2016 PLD 479, 2016 PLJ 215 | Suit No. 62 and C.M.A. No. 543 of 2015 , decided on 26.03.2015 | This case revolves around the procurement of life-saving medicines for hepatitis patients by the Sindh Government. The plaintiff, Getz Pharma (Pvt.) Limited, challenged the acceptance of a competitor's tender, arguing that the tender process lacked transparency and discriminated against local manufacturers. The court found that the procurement process violated the Sindh Public Procurement Rules, particularly regarding the principles of fair competition and non-discrimination. The ruling emphasized the need for transparency in public procurement, ensuring that local manufacturers are not unfairly disadvantaged. The case highlights the importance of adhering to established procurement standards and the implications of arbitrary decision-making in governmental tenders. Key terms include procurement, transparency, discrimination, life-saving medicines, and fair competition.... |
| 1990 SLD 1820, (1990) 183 ITR 652 | D-2741 of 2016 , decided on 01.01.1990 | In a landmark case decided by the Allahabad High Court, the obligation of the Tax Recovery Officer (TRO) under Section 226 of the Income-tax Act, 1961 was scrutinized. The case, initiated by Beni Ram Mool Chand, highlighted the necessity for the TRO to adjudicate on pending applications for tax refunds and adjustments. The court emphasized that the TRO's failure to act on these applications was contrary to legal expectations, mandating an order for timely resolution. This case underscores the importance of adhering to procedural norms in tax recovery processes, ensuring that taxpayers are afforded their rightful claims. The decision not only favored the petitioner but also served as a precedent for similar cases involving tax recovery, illustrating the judiciary's role in upholding taxpayer rights. Key aspects of this case include the interpretation of tax laws, the responsibilities of tax officers, and the judicial oversight necessary to maintain fairness in tax administration. The ru... |
| 1986 SLD 1948, 1986 PLC 188 | This case revolves around the appeals filed by Syed Nawab Hussain Jafri and Syed Anwar Shahzad against their termination by Messrs Allied Engineering and Services Ltd. The main legal issue was whether the grievance notices submitted by the appellants were time-barred. The Labour Appellate Tribunal of Sindh held that the termination was effective immediately, as indicated in the termination letter, which also served as a notice of one month’s payment. The court emphasized the importance of adhering to the statutory limitation period for filing grievance notices. The decision underscores the necessity for employees to be aware of their rights under the Industrial Relations Ordinance, particularly concerning the timely submission of grievance notices following termination. This ruling serves as a precedent for similar cases where the interpretation of termination notices and the adherence to legal timelines are critical. Keywords such as 'employment termination', 'grievance notice', and '... | |
| 1996 SLD 491 = 1996 PLC 406 | Intra-Court Appeal No.54 of 1995 in Writ Petition , decided on 13.03.1996 | In the case of Intra-Court Appeal No.54 of 1995, the Lahore High Court addressed the issue of premature retirement of an employee from the Pakistan Railways. The court reviewed the employee's request for retirement and the subsequent grievances raised regarding the denial of that request. The case revolved around the Industrial Relations Ordinance, specifically Section 25-A, which provides for appeals and revisions against such orders. The court concluded that since the employee had already pursued the available legal remedies, the current appeal was not maintainable under the Law Reforms Ordinance, 1972. This decision reinforces the principle that a party cannot seek further appeals when adequate legal channels have already been utilized. The ruling emphasized adherence to statutory procedures and the limitations imposed on appeals, providing clarity on the judicial process in labor disputes.... |
| 2024 SLD 3508 | Special Custom Reference No. 151 & 152 of 2013 , decided on 08.05.2024 | The case of M/s. Bawany Metals Ltd. vs. Additional Collector of Customs revolves around the interpretation of customs regulations as per the Customs Act, 1969. The court examined the legal implications of Section 196, which pertains to customs duties and enforcement mechanisms. The ruling delivered by the Sindh High Court on May 8, 2024, clarified important aspects of customs law, ensuring that businesses understand their obligations under the law. This case is pivotal for stakeholders involved in import-export activities, as it highlights compliance requirements and the legal recourse available in disputes with customs authorities. The decision reinforces the importance of adherence to customs regulations and serves as a precedent for future cases regarding customs law. Legal professionals and businesses alike should pay close attention to the outcomes of this case, as it could influence customs practices and legal interpretations in similar contexts.... |
| 2006 SLD 3230, (2006) 287 ITR 330 | ... | |
| 1991 SLD 500, 1991 PLD 385 | Civil Appeal No.147 of 1982 , decided on 03.02.1991 | In the landmark case of Civil Appeal No.147 of 1982, the Supreme Court of Pakistan addressed critical questions regarding the jurisdiction of the Labour Appellate Tribunal and the Labour Court under the Payment of Wages Act and the Industrial Relations Ordinance. The case arose from a dispute involving 73 lower division clerks of Pakistan Railways who claimed unpaid wages for duties performed beyond their designated roles. The initial ruling favored the workers, but subsequent appeals led to conflicting interpretations between the Lahore High Court and the Sindh High Court concerning the appellate jurisdiction. The Supreme Court's decision clarified the scope of revisional powers, reinforcing the Tribunal's ability to revise Labour Court decisions. This case has significant implications for labor rights and judicial interpretations of wage disputes, emphasizing the need for clarity in labor laws and their enforcement.... |
| 2010 SLD 1573, 2010 YLR 643 | Writ Petition No. 8650-B of 2009 , decided on 01.12.2009 | In the case of Nida-e-Millat, Citizen Community Board, Multan vs. Director, Anti-Corruption Establishment, Multan Region, the Lahore High Court addressed the constitutional validity of the FIR against the Community Board's functionaries. The petitioner argued that the Board, constituted under the Punjab Local Government Ordinance, 2001, is a juristic entity not defined as a public servant. The court analyzed the definitions of public servants under various laws, including the Prevention of Corruption Act, and clarified that individuals utilizing government funds for public projects are considered public servants. The court's ruling reinforced the accountability of such entities in handling public funds, emphasizing that misappropriation can lead to legal consequences. This decision is significant in understanding the legal framework governing community boards and their functionaries, particularly concerning public accountability and anti-corruption measures.... |
| 2024 SLD 3440 | STA NO. 2090/LB/2022 , decided on 08.01.2024 | This case revolves around a dispute between M/s. Premium Mart, Lahore, and The CIR, RTO, Lahore, adjudicated by the Appellate Tribunal Inland Revenue in Lahore. The case highlights significant issues related to tax compliance and the interpretation of tax laws, emphasizing the role of the Tribunal in ensuring adherence to statutory obligations. The Tribunal's decision reflects the legal framework governing tax matters and serves as a precedent for similar cases. The ruling is vital for entities engaged in commercial activities and underscores the importance of maintaining accurate tax records and compliance with tax regulations. The case is expected to contribute to the body of knowledge surrounding tax law and may influence future litigation in this domain.... |
| 1989 SLD 2635, (1989) 179 ITR 82 | This case revolves around the interpretation of sections 273 and 212(3A) of the Income-tax Act, 1961, concerning penalties for non-filing of tax estimates. The Punjab and Haryana High Court examined whether the Tribunal's decision to recognize the non-filing of an estimate by a firm as a reasonable cause for the partner's non-filing was valid. The case drew from the precedent established in CIT v. Smt. Parvati Devi, reinforcing the notion that reasonable causes must be acknowledged in tax law. This ruling emphasizes the importance of understanding statutory requirements and the implications of non-compliance. The case highlights the balance between regulatory compliance and equitable considerations in taxation, providing essential insights for tax practitioners and legal professionals in navigating similar disputes. Legal representatives and advocates involved in tax law should take note of this decision as it may influence future interpretations of tax compliance and penalties.... | |
| 2012 SLD 2466, 2012 YLR 1909 | Criminal Original No. 1881-W of 2012 , decided on 07.03.2012 | This case revolves around a contempt petition filed by non-gazetted employees of the Forest Department claiming a 20% allowance in lieu of firewood quota. The Lahore High Court ruled that the West Pakistan Forest Manual does not provide for such an allowance, and therefore, the respondents could not be compelled to comply with the petitioners' demands under contempt proceedings. The court highlighted the importance of adhering to legal protocols and pursuing alternative remedies available under the law. This decision underscores the balance between individual claims and institutional integrity within the judicial system. Key terms related to this case include 'contempt of court', 'firewood quota', 'West Pakistan Forest Manual', and 'judicial review'. Understanding these aspects offers insight into the legal landscape surrounding employment benefits within government departments, particularly regarding the authority of public officials in financial matters. The ruling serves as a preced... |
| 1951 SLD 51, 1951 PLD 279 | Criminal Appeal No. 528 of 1950 , decided on 28.03.1951 | In the case of Ata Muhammad vs. Crown, the Lahore High Court examined the legality of a private arrest and the subsequent use of fatal force by the appellant. The key legal principles revolved around the rights of private defense against unlawful confinement, the implications of the Arms Act regarding unlicensed firearms, and the conditions under which private individuals may make arrests. The court ruled that while the appellant had a right to defend himself, the manner in which he did so—by firing a weapon—was excessive and not warranted by the circumstances. The decision highlighted important aspects of criminal law, particularly regarding self-defense and the limits of force. This case serves as a significant reference point for future cases involving private defense, unlawful arrest, and the use of firearms in self-defense situations.... |
| 2011 SLD 1594, 2011 PLC 192 | D-539 of 2007 , decided on 05.10.2010 | In the case concerning Abdul Hameed Channa, the petitioner challenged the withdrawal of his promotion from BS-19 to BS-20, which had been approved by the Board of Governors of Dawood College of Engineering and Technology. The petitioner had enjoyed the benefits of this promotion for seven years before the college sought to retract it, citing irregularities. The Sindh High Court found that the college acted unlawfully by not following due process in revoking the promotion and recovering payments made to the petitioner. The court's ruling highlighted the significance of protecting employee rights, especially in the context of retirement and the expectations of employees regarding their financial entitlements. This case underscores the importance of adhering to legal procedures in employment matters and the protection of vested rights under the Constitution of Pakistan and the General Clauses Act. The court ordered the college to restore the petitioner's promotion and refund the amounts w... |
| 2024 SLD 3537 | STA NO. 850/LB/2019 , decided on 28.03.2024 | In the case STA NO. 850/LB/2019, the Appellate Tribunal Inland Revenue, Lahore, addressed a significant matter concerning the interpretation of the Sales Tax Act, 1990, specifically Section 11(2). This case highlights the procedural aspects of tax law in Pakistan and underscores the importance of representation during hearings. The tribunal's decision will serve as a precedent for similar cases in the future, emphasizing the need for clarity in tax regulations and the responsibilities of both tax authorities and entities subject to taxation. The outcome of this case is crucial for businesses operating within the framework of tax compliance, as it delineates the boundaries of legal interpretations under the Sales Tax Act. Keywords such as 'Sales Tax Act', 'Appellate Tribunal', and 'tax compliance' are pivotal in understanding the implications of this ruling.... |
| 2021 SLD 1606, 2021 YLR 1696 | Criminal Appeal No. 259 of 2019 , decided on 29.06.2020 | In a notable case from the Balochistan High Court, the appeal against the conviction of Mandokhail was accepted, leading to his acquittal under sections 302(b) and 34 of the Pakistan Penal Code. The court's decision hinged on the critical examination of the prosecution's evidence, which was found lacking in credibility due to a significant delay in filing the First Information Report (FIR) without a satisfactory explanation. This delay was deemed detrimental to the prosecution's case, raising doubts about the veracity of the claims made. The prosecution's failure to demonstrate a clear motive for the alleged murder further weakened its position. Witness testimonies, while present during the incident, did not align with the medical evidence presented, leading to questions about the reliability of the ocular accounts. The court referenced established legal principles that emphasize the necessity for the prosecution to prove its case beyond a reasonable doubt. As a result, the acquittal o... |
| 1996 SLD 384 = 1996 PLC 231 | KAR-292 of 1994 , decided on 20.11.1995 | In the case involving the Labour Appellate Tribunal, Sindh, the central issue was the entitlement of an employee to a bonus following a transfer. The employee had been working as a Supervisor in Grade-IV at the State Engineering Corporation and was later transferred to the Pakistan Machine Tool Factory, where Grade-IV was equivalent to Grade-X. Upon transfer, the employee accepted a Grade-VI position for bonus calculations but later sought to claim bonuses based on the higher Grade-X. The tribunal ruled that the employee could not 'blow hot and cold' by accepting one grade and then claiming the benefits of another. This case highlights the importance of adhering to agreements made during employment transfers and the legal principles governing bonus entitlements in labor law. Keywords such as 'industrial relations', 'employee rights', 'bonus entitlements', and 'labour law' are crucial for understanding the implications of this case.... |
| 2007 SLD 4082 = (2007) 295 ITR 64, [2006] 155 TAXMAN 581 (DELHI) | IT APPEAL NO. 1012 OF 2006 , decided on 04.07.2006 | In the case of Director of Income-tax v. Mitsubishi Corporation, the Delhi High Court addressed the issue of interest on refunds under Section 244A of the Income Tax Act, 1961. The case revolved around the timely filing of revised returns by the assessee for the assessment years 2002-03 and 2003-04, claiming refunds for excess taxes withheld at source (TDS). The court highlighted that the assessee had complied with all legal requirements and filed the necessary documents in a timely manner. The Tribunal's acceptance of the assessee's claim for interest on the refund from April 1, 2002, until the refund was granted on July 19, 2004, was upheld. The decision reinforced the principle that the department should not exploit the ignorance of taxpayers regarding their rights and obligations. Overall, this case emphasizes the importance of timely actions by both the taxpayer and the tax authorities in matters of tax refunds and interest claims.... |
| 2021 SLD 1225, 2021 MLD 759 | Criminal Miscellaneous Application No. S-162 and M , decided on 14.09.2020 | In the case of Criminal Miscellaneous Application No. S-162 and M.A. No. 1226 of 2019, the Sindh High Court addressed a request for the transfer of a murder case to the Anti-Terrorism Court. The court, led by Justice Aftab Ahmed Gorar, examined the nature of the allegations and the context of the crime, which involved the murder of the complainant's brother and maternal uncle. The court found insufficient evidence to classify the act as terrorism, emphasizing that the incident stemmed from personal enmity rather than a broader intent to instill fear in the public. The court's ruling reinforced the principle that personal vendetta does not equate to terrorism under the law. This decision highlights the importance of distinguishing between personal disputes and acts that genuinely threaten societal security. The ruling serves as a critical reference for future cases involving similar allegations, ensuring that the legal definitions of terrorism are upheld and not misapplied to personal g... |
| 1982 SLD 551, 1982 SCMR 959 | Civil Petition for Special Leave to Appeal No. 305 , decided on 11.01.1981 | In the case of Noor Ali vs. Muhammad Yousaf and Others, the Supreme Court of Pakistan dealt with a civil petition concerning the Displaced Persons (Land Settlement) Act. The core issue revolved around the transfer of land that had been jointly confirmed in favor of the petitioner and the respondents. The petitioner later sought to separate his claim, arguing for exclusive entitlement to the land based on an independent verification of his claim. However, the Supreme Court found that the earlier confirmation was valid, as the petitioner had consented to the joint transfer and had raised no objections at that time. The court emphasized that the petitioner's later actions did not retroactively invalidate the earlier orders, leading to the dismissal of the petition. This case underscores the importance of maintaining consistency in legal claims and the implications of consent in property disputes.... |
| 1989 SLD 537, 1989 SCMR 400, 1989 SLD 1093 | Civil Petitions Nos. 208 and 209 of 1987 , decided on 06.11.1988 | In the landmark case of Civil Petitions Nos. 208 and 209 of 1987, the Supreme Court of Pakistan addressed critical issues regarding property rights and the status of evacuee property under the Constitution of Pakistan, 1973, and relevant ordinances. The case revolved around three shops and a house in Sialkot City, with a history of disputes dating back to 1954. The court's decision underscored the importance of finality in judicial proceedings and the rule of law in property disputes. It highlighted the necessity of adhering to earlier judgments to maintain legal certainty and protect property rights. This case serves as a vital reference for understanding property law, the status of evacuee properties, and the implications of administrative decisions in Pakistan's legal landscape. Keywords: property rights, evacuee property, Supreme Court of Pakistan, legal certainty, judicial proceedings.... |
| 1982 SLD 784 = (1982) 133 ITR 85 | TAX CASES Nos. 481 AND 734 TO 739 OF 1976 , decided on 17.07.1980 | In the landmark case of Sri Ranga Vilas Ginning & Oil Mills vs. Commissioner of Income Tax, the Madras High Court addressed critical issues concerning agricultural income and speculative transactions under the Income-tax Act, 1961. The case revolved around the income derived from a contract to supply water to the Defence Department, which the assessee claimed constituted agricultural income. However, the court determined that the income was derived from a commercial agreement, leading to its classification as non-agricultural income. The court also examined the nature of speculative transactions conducted by the assessee in the context of their regular business operations. The ruling emphasized the importance of distinguishing between agricultural and non-agricultural income, as well as the treatment of speculative losses in relation to other business profits. This case serves as a significant reference point for future interpretations of income classification under tax law.... |
| 1991 SLD 309 = 1991 PLC 545 | KAR-400 of 1988 , decided on 03.10.1989 | In the case of National Bank of Pakistan vs. Kamal Ahmad Khan, the Labour Appellate Tribunal of Sindh addressed a grievance petition concerning the removal of an employee from service. The primary legal framework involved was the Industrial Relations Ordinance of 1969, particularly section 25-A, which outlines the process and limitations for filing grievance petitions. The Tribunal found that the grievance petition was not sustainable due to the failure of the employee to provide timely notice of the grievance, leading to the conclusion that the petition was barred by time. The decision emphasized the critical nature of following procedural rules in labor disputes, as it can significantly impact the outcome of such cases. This ruling serves as a precedent for similar cases involving employee grievances and reinforces the necessity for strict compliance with statutory requirements in labor law, helping to ensure fair and timely resolutions in industrial relations.... |
| 1995 SLD 318, 1995 SCMR 1198 | Civil Petition for Leave to Appeal No. 1066/L of 1 , decided on 08.01.1995 | This case revolves around the Specific Relief Act of 1877 and the Constitution of Pakistan, focusing on the enforcement of a sale agreement. The petitioners claimed to be subsequent bona fide purchasers without notice of the earlier agreement. However, the burden of proof was on them to establish their status, which they failed to do. The courts below had decreed the respondents' suit for specific performance, affirming the legitimacy of the original agreement. The Supreme Court found no infirmity in the lower court's findings, leading to the refusal of leave to appeal. This case highlights the importance of notice in property transactions and the necessity for buyers to investigate prior claims on property. Keywords: Specific Relief Act, bona fide purchasers, sale agreement, Supreme Court of Pakistan.... |
| 2003 SLD 3665, (2003) 261 ITR 491 | D-2741 of 2016 , decided on 01.01.2003 | In the case of Indian Cine Agencies v. Commissioner of Income Tax, the Madras High Court addressed whether the activity of slitting photographic colour paper constituted manufacturing under the Income-tax Act, 1961. The court examined the processes involved in the handling of jumbo photographic rolls, which were imported and then cut into smaller sizes using sophisticated machinery. The central issue was whether this activity qualified for investment allowance under section 32A and profit deductions under section 80-I. The court concluded that the activity did not result in a new product and hence did not meet the criteria for manufacturing. The ruling reinforced the distinction between trading activities and manufacturing processes, highlighting that simply altering the size of a product does not transform it into a new commodity. This case serves as a significant reference for understanding the legal definitions of manufacturing and production in tax law, especially regarding investm... |
| 1983 SLD 1968, 1983 PLC 1159 | 72/1557 of 1982 , decided on 28.03.1983 | In this case, Muhammad Sarwar, an Accountant-cum-Cashier at the Livestock Experiment Station, appealed against penalties imposed by the Livestock Economist, Directorate of Livestock Farms, Punjab. The Tribunal ruled that the actions taken by the Livestock Economist were beyond their jurisdiction based on the Delegation of Powers Rules. The penalties included recovery of embezzled funds and withholding of increments. The Tribunal's decision underscored the necessity for proper authority in disciplinary actions, leading to the case being remanded to the appropriate Superintendent for a fresh review. This case highlights the significance of rule adherence in civil service disciplinary proceedings, ensuring accountability and proper governance within public administration.... |
| 2023 SLD 6968, 2023 PLJ 391 | C.R. No. 3587 of 2011 , decided on 30.03.2022 | In the case of C.R. No. 3587 of 2011, the Lahore High Court dealt with an appeal regarding the specific performance of an agreement to sell land. The plaintiffs, representing the legal heirs of HADAYAT ULLAH, sought proprietary rights over land that had previously been contested in court. The court noted that a previous suit filed by the respondents on the same issue had been dismissed, and therefore, the current action lacked a valid basis. The court underscored the importance of proprietary rights, which had not been granted to the petitioners by the Province of Punjab. The case highlights key legal principles concerning the rejection of plaints and the enforcement of agreements in the context of land allotment policies. The decision emphasizes the need for a clear legal basis for claims of ownership and the implications of prior judgments on subsequent litigation. This ruling serves as a significant reference for future cases involving land rights and contractual agreements, particu... |
| 2024 SLD 4931 | Civil Petitions No.2697 and 2698-L of 2016 , decided on 28.06.2024 | This case involves the Supreme Court of Pakistan adjudicating Civil Petitions No.2697 and 2698-L of 2016. The petitions were filed against an order from the Lahore High Court regarding administrative decisions made by the Town Administration. The Supreme Court examined the legal arguments presented by both the petitioners and respondents, leading to a decision that highlights the judiciary's role in maintaining lawful administrative practices. The case is pivotal in understanding the balance between governmental authority and individual rights under the law, particularly in civil administrative matters. The ruling serves as a crucial reference for future cases involving similar issues, ensuring that legal standards are upheld and justice is delivered consistently. The decision reflects the court's commitment to upholding the rule of law, making it a significant event in the legal landscape of Pakistan.... |
| 2002 SLD 1893, 2002 CLC 906 | Judicial Miscellaneous No. 18 of 2001 , decided on 28.01.2002 | In the case of Judicial Miscellaneous No. 18 of 2001, the Sindh High Court addressed the issue of the Nazir's entitlement to fees under the Sindh Chief Court Rules. The decision highlighted that while a Nazir can claim fees when acting as a Commissioner for the sale of property, he cannot claim fees for merely attaching property. The ruling clarifies the limitations placed on the Nazir's claims and ensures adherence to procedural rules regarding fees. This case is significant for legal practitioners and Nazir's as it delineates the boundaries of fee claims within property attachment and sale processes. Keywords include Nazir's entitlement, fee claims in property law, Sindh High Court rulings, and procedural rules in legal practice.... |
| 1997 SLD 451, 1997 PLD 417 | Writ Petition No. 7350 of 1993 , decided on 20.03.1997 | In the case of Mst. Jamila Bibi vs Mian Khan, the Lahore High Court adjudicated on a writ petition concerning the wife's claim for dower (Haq-ul-Meher) following a divorce. The petitioner sought recovery of Rs. 20,000 as dower money and gold ornaments. The marriage was formalized through a registered Nikahnama, which specified the dower amount. The petitioner argued that a deed of relinquishment for the dower was executed under coercion, as her father was in police custody, thus impacting her free will. The Court highlighted the importance of verifying consent in relinquishment deeds under Muhammadan Law, noting that any such relinquishment should not be the result of undue influence or coercion. The High Court ultimately restored the Family Court's decree in favor of the petitioner, emphasizing the enforceability of dower as a debt and the necessity of free consent in legal agreements. This case underscores the protection of women's rights in marital contracts and the legal obligation... |
| 1994 SLD 693, 1994 PLC 423 | Civil Appeal No. 378 of 1990 , decided on 22.04.1992 | This case revolves around the removal of Abdul Aziz Qureshi, a civil servant, from his position after 25 years of service. The Supreme Court of Pakistan reviewed the decision made by the Punjab Service Tribunal which had set aside the removal order. The Tribunal's decision was based on the fact that the recommendation for removal was fundamentally undermined by the respondent's acquittal in a case that was previously under trial. The Court emphasized that the allegations against the respondent were spurred by personal vendettas from former employees, and that the basis for removal was therefore invalid. This case highlights the importance of due process and fairness in administrative actions against civil servants, ensuring that decisions are not based on flawed or insufficient grounds. The ruling reaffirms the principles of justice and the protection of civil servants from arbitrary actions. Keywords: Civil Servants Act, Supreme Court, Punjab Service Tribunal, administrative justice, ... |
| 2020 SLD 2357, 2020 PLC 1211 | Writ Petitions Nos. 2114, 2345, 3108, 3625 of 2016 , decided on 20.02.2020 | This case revolves around the constitutional petitions filed by retired employees of Pakistan Telecommunication Company Limited (PTCL) who sought pensionary benefits after opting for a Voluntary Separation Scheme (VSS). The Islamabad High Court examined the legality of the VSS and its implications on the employees' rights to pensions. The court concluded that the VSS was not a statutory scheme, and the petitioners' claims for pensions were invalid as they had accepted the terms of the VSS, which included severance payments but not pensions for those with less than twenty years of service. The decision emphasized the importance of adhering to the terms of voluntary agreements and the consequences of delay in seeking judicial relief. This case highlights critical aspects of employment law, pension entitlements, and the implications of voluntary separation agreements, making it significant for employees in similar situations. Keywords: Voluntary Separation Scheme, pension entitlement, Isl... |
| 2013 SLD 1568, 2013 SCMR 706 | Civil Petition No.2150-L of 2002 , decided on 21.02.2013 | This case revolves around the Displaced Persons (Compensation and Rehabilitation) Act and issues of property rights concerning evacuee land prior to partition. The petitioners claimed ownership based on a historical mortgage, but the court determined that the property had been legally auctioned and transferred to the respondents. The ruling emphasizes the importance of equity, historical property rights, and the complexities surrounding evacuee property laws in Pakistan. The case also underlines the necessity for thorough documentation and legal proceedings to establish rightful ownership, particularly in disputes involving historical claims and land allotment. Keywords include 'evacuee property', 'property rights', 'Displaced Persons Act', and 'Supreme Court decisions', which are essential for understanding the legal landscape of property disputes in Pakistan.... |
| 1952 SLD 86, 1952 PLD 138 | Matrimonial Appeal No. 4 of 1947 , decided on 20.07.1951 | In the case of Major Hugh John B-Ur-Ns Jones vs. Mrs. Christine Mary Margaret B-Ur-Ns Jones and Colonel Patrick E. Brown, the Lahore High Court addressed issues surrounding adultery and connivance under the Matrimonial Causes Act, 1937. The appeal emerged from a petition for the dissolution of marriage due to alleged adultery committed by Mrs. Jones with Colonel Brown. The court found substantial evidence of adultery but ruled that Major Jones did not connive at the infidelity, as he was unaware of any misconduct until he caught the parties in an intimate situation. The court's decision to grant the decree nisi was based on the interpretation of connivance, confirming that mere association does not equate to complicity in marital misconduct. This case serves as a pivotal reference for issues of trust, fidelity, and the complexities of marital relationships within the legal framework, especially under the 1937 Act. The ruling emphasizes the importance of clear evidence and the burden of... |
| 1955 SLD 31, 1955 PLD 19 | Civil Miscellaneous Petition No. 438 of 1954 , decided on 15.11.1954 | In the case of Civil Miscellaneous Petition No. 438 of 1954, the Lahore High Court addressed the petitions filed by the New Goal Cloth Market Union challenging the actions of the Municipal Committee Lyallpur. The union sought a writ of prohibition to prevent the committee from ejecting its members from their wooden structures in Goal Bazar. The case revolved around the interpretation of Section 223-A of the Government of India Act, 1935, which allows the High Court to issue writs, and Section 173 of the Punjab Municipal Act, 1911, which grants the Municipal Committee the authority to manage public streets. The court ruled that the committee's decision to withdraw permission was lawful and did not necessitate a notice period for the affected parties. This decision highlights the balance of power between municipal authorities and local business operations, emphasizing the legal frameworks that govern such interactions. The case is significant for understanding municipal governance and th... |
| 1991 SLD 1844, (1991) 190 ITR 667 | D-2741 of 2016 , decided on 01.01.1991 | This case revolves around the valuation of unquoted shares under the Gift-tax Act, 1958, particularly focusing on the treatment of gratuity liabilities in share valuation. The Karnataka High Court's ruling highlights the significance of actuarial valuations in determining present liabilities and their impact on share pricing. It underscores the legal principles guiding gift-tax assessments and the necessity of accurate financial disclosures in corporate balance sheets. The decision sets a precedent for future cases involving asset valuations, particularly in scenarios where contingent liabilities may affect market perceptions of value. This ruling is crucial for tax practitioners and corporate entities alike, as it clarifies the deductibility of actuarially determined liabilities in asset valuations, ensuring compliance with tax obligations while optimizing financial reporting.... |
| 2007 SLD 3100, 2007 PLJ 194 | R.F.A. No. 329 of 1995 , decided on 04.05.2006 | In the case of R.F.A. No. 329 of 1995, heard in the Lahore High Court, the appellant, Sh. Riaz Ahmad, sought specific performance of a contract for the sale of a bungalow. The respondent, Mst. Akhtar Sultana, contested the appeal, asserting that the appellant had tampered with the original agreement. The court examined the evidence presented, highlighting that the appellant had failed to provide convincing proof of his claims while the respondent's evidence was deemed credible. The court emphasized that specific performance is inherently equitable, stating that no relief can be granted to a party who has acted unfairly. Consequently, the appeal was dismissed, reaffirming the trial court's ruling. This case illustrates the importance of maintaining integrity in contractual dealings and the rigorous standards applied by the courts in matters of specific performance. Keywords such as 'specific performance', 'contract law', and 'equitable relief' are essential for understanding the legal p... |
| 1970 SLD 756, (1970) 21 TAX 27, 1970 PTD 22 | I.T.A. No. 2629 of 1967-68 , decided on 31.12.1968 | In a significant ruling by the Income Tax Appellate Tribunal, the case I.T.A. No. 2629 of 1967-68 addressed the admissibility of business losses under the Income-tax Act, 1922. The Tribunal's decision clarified that the short receipt of pig iron valued at Rs. 52,523 could be debited to the profit and loss account as a trading loss, despite the ongoing litigation regarding the insurance claim. This case underscores the importance of recognizing actual business losses in the accounting period they occur, irrespective of the legal status of related claims. The ruling aligns with established legal precedents and reinforces the principles of accounting for losses in manufacturing businesses. Keywords such as 'Income Tax Appellate Tribunal', 'business loss', and 'Income-tax Act' are critical for understanding the implications of this decision.... |
| 1953 SLD 11, 1953 PLD 522 | Appeal No. 403 of 1952 , decided on 05.06.1953 | This case revolves around the conviction of Muhammad Nawaz for the murder of Abdur Rahman under section 302 of the Pakistan Penal Code. The incident occurred on November 1, 1951, when the appellant, after a quarrel over a personal dispute, returned with a spear and fatally attacked the deceased. The court highlighted the absence of a fight and the premeditated nature of the attack, which disqualified the appellant from claiming self-defense or other mitigating circumstances. The case underscores the application of Exception 4 to section 300 of the Pakistan Penal Code and the criteria for distinguishing between murder and culpable homicide. The ruling serves as a precedent in understanding the nuances of intent and premeditation in violent crime cases, emphasizing the legal definitions and consequences of such actions. The decision also reflects the complexities of interpersonal disputes and their escalation to violence, which is a critical area of concern in criminal law. It raises imp... |
| 1975 SLD 364, (1975) 32 TAX 147, (1967) 63 ITR 216 | CIVIL APPEAL NO. 405 OF 1965 , decided on 30.09.1966 | In the case of State of Uttar Pradesh vs. Yashpal Singh, the Supreme Court addressed issues under the Agricultural Income Tax Act, 1948 regarding the assessment of agricultural income tax. The case revolved around the determination of agricultural income and the allowable expenses for cultivation. The respondent, Yashpal Singh, claimed specific expenses which were contested by the State. The Supreme Court emphasized the assessing authority's power to estimate allowable expenses in relation to the actual yield of crops, rather than being strictly bound by the amounts claimed by the assessee. This ruling serves as a critical precedent in agricultural tax assessments, highlighting the importance of fair and accurate income determination in accordance with the Agricultural Income Tax Act. The decision reinforces the need for flexibility in assessing claims under agricultural laws, contributing to the evolving landscape of tax jurisprudence in India. Keywords: Agricultural Income Tax, Supre... |
| 1983 SLD 401, 1983 PLD 172 | Civil Appeal No. 145 of 1981 , decided on 09.03.1983 | In the landmark case of Syed Sarfraz Hussain Bokhari vs. District Magistrate, Kasur, the Supreme Court of Pakistan addressed the critical issue of the right to public assembly and procession under the Police Act of 1861. The appellant, a member of the Shia community, sought permission to hold a religious procession, which was denied by the District Magistrate citing concerns over public order due to the presence of a Sunni majority. The Court underscored that the right to conduct religious processions is a fundamental aspect of religious freedom and cannot be denied outright without substantial justification. It was concluded that the law allows for regulation but not prohibition, thereby affirming the necessity of balancing public safety with individual rights. This case highlights the importance of upholding constitutional rights in the face of administrative discretion and reinforces the legal framework surrounding public assemblies in Pakistan.... |
| 1986 SLD 300, 1986 SCMR 68 | Civil Appeals Nos. 77 and 78 of 1982 , decided on 30.09.1985 | This case revolves around the appeals filed by Ch. Nazar Muhammad and Rao Riazur Rahman against the Punjab Service Tribunal's ruling regarding their seniority and promotion within the West Pakistan Irrigation Engineers Service. The core issue was whether the appellants could claim seniority based on their promotions as Executive Engineers before the Integration Circular of 1955 took effect. The Supreme Court found that the Integration Circular validly modified the existing service rules and that prior promotions had no legal standing. The judgment emphasized the importance of statutory frameworks in determining civil service promotions and the absence of any vested rights without adequate legal backing. Key legal provisions included the Establishment of West Pakistan Act, 1955, and the Constitution of Pakistan, which the court interpreted to uphold the Tribunal's findings. The decision reaffirms the principle that seniority lists are dynamic and can be altered based on new regulations ... |
| 1983 SLD 1589, 1983 PLC 536 | Appeal No. 8 (L) of 1982 , decided on 09.01.1983 | This case revolves around the termination of Riaz Ahmad Baig, a Senior Population Officer, under the Population Welfare Planning Programme Ordinance. The key legal issues pertained to the status of civil servants following the federalization of the Population Programme and the legality of the disqualification rules set by the government. The Tribunal found that the rules imposing age limits and educational qualifications were ultra vires the Ordinance, which aimed to regularize services of employees under the Programme. The decision underscores the importance of adhering to legislative frameworks that govern civil servant status and the procedural rights of employees. The ruling reinstates the necessity for transparency and fairness in the recruitment and appointment processes within government services, ensuring that qualified individuals are not unjustly excluded based on arbitrary rules. This case highlights the ongoing challenges within administrative law and the need for clear gui... |
| 2010 SLD 2299, (2010) 101 TAX 214, 2010 PTD 1685 | I.T.A. No. 1613/IB of 2005 , decided on 19.12.2006 | This case revolves around the interpretation of the Income Tax Ordinance, 1979, specifically regarding exemptions related to property purchases made through banking institutions. The Appellate Tribunal Inland Revenue reviewed the appeal where the department contested the exemption claimed by the assessee for a property purchased from Citi Bank. The central issue was whether Citi Bank, being a financial institution not controlled by the government, could disqualify the exemption under section 13 of the ordinance. The court clarified that the exemption applies as long as the purchase was made through a court order, emphasizing the distinction between banking companies and DFIs concerning governmental control. This decision sets a significant precedent for future cases regarding tax exemptions for properties bought from banking institutions, highlighting the need for clarity in the law regarding the definition of a banking company versus a DFI. The keywords trending in the legal field suc... |
| 2016 SLD 239 | ITA No. 10/LB/2016 , decided on 23.02.2016 | In the case of M/s Ishtiaq Steel Industry vs. The CIR, the Appellate Tribunal Inland Revenue addressed significant issues surrounding income tax assessments and audit procedures under the Income Tax Ordinance, 2001. The case revolved around the taxpayer's return filed, which was initially treated as a deemed order, leading to further audits and assessments. The Tribunal scrutinized the grounds of appeal, which included claims of unlawful additions to income based on undocumented purchases and expenses. They highlighted the importance of adhering to legal standards, particularly concerning the maintenance of financial records and the specific time limits for audits. The decision emphasized the need for transparency and accountability in tax assessments, ultimately favoring the taxpayer by vacating the earlier order. This case serves as a crucial reference point for understanding the application of tax laws and the rights of taxpayers in the audit process.... |
| 2018 SLD 2069, 2018 YLR 1976 | D-5219 of 2016 , decided on 16.03.2018 | In the case D-5219 of 2016, the Sindh High Court addressed issues of robbery and criminal intimidation under the Penal Code. The petitioner contested the Magistrate's order that mandated a final report submission under Section 173 of the Criminal Procedure Code, challenging the initial 'B' class report by the Investigating Officer. The case highlighted the power of the Magistrate to take cognizance irrespective of police investigations, emphasizing the duty of the investigating officer to collect evidence rather than make determinations on guilt. The court's ruling reinforced judicial independence in evaluating cases where allegations are made, regardless of prior investigations. This case serves as a precedent for ensuring that the rights of individuals are protected in the face of potentially unfounded allegations, with the judiciary maintaining its role as a fair arbiter in criminal proceedings.... |
| 2004 SLD 1962, 2004 CLC 1518 | Writ Petition No. 12119 of 2003 , decided on 27.04.2004 | This case revolves around a constitutional petition filed by GULZAR against BASHIR AKHTAR and others concerning the extension of time for depositing a surety bond. The petitioner argued that a misunderstanding of the order led to the failure to comply with the court's directive. The Lahore High Court highlighted the importance of Section 148 of the Civil Procedure Code, which allows for extensions upon showing sufficient cause. The court's decision underscores the balance between procedural compliance and the equitable consideration of the parties' circumstances. The case cites previous rulings, reinforcing the principle that courts can exercise discretion in matters of procedural timelines, especially when misunderstandings occur. This case is significant for its interpretation of procedural law and the rights of petitioners in seeking extensions.... |
| 1995 SLD 3, 1995 PTD 95, (1993) 204 ITR 412 | C.A. Nos. 4238 to 4240 of 1983 , decided on 07.09.1993 | In this landmark case decided by the Supreme Court of India, the court addressed the interpretation of various sections of the Income Tax Act, particularly sections 80HH and 32-A, concerning the eligibility for tax benefits related to manufacturing and construction activities. The court ruled against the idea that the construction of a dam constitutes manufacturing, thus denying the tax relief claims made by several construction firms. This decision clarifies the distinction between construction and manufacturing, emphasizing that activities like dam construction do not equate to the production of marketable goods. The judgment is significant for tax law and the construction industry, as it sets a precedent regarding what constitutes an industrial undertaking under the Income Tax Act. The case has implications for tax planning strategies in the construction sector, highlighting the need for careful consideration of the legislative definitions of industrial activities and their tax impl... |
| 2013 SLD 551 = 2013 PCRLJ 938 | Criminal Miscellaneous Nos. 9984-BC, 14363-BC and , decided on 07.12.2012 | This case revolves around the application for cancellation of bail concerning the murder of Arif Husain. The Lahore High Court, presided over by SYED MUHAMMAD KAZIM RAZA SHAMSI, J., dealt with three Criminal Miscellaneous petitions stemming from a common FIR dated June 11, 2012. The complainant, Khadim Hussain, sought to revoke bail granted to several accused involved in the alleged murder and rioting with deadly weapons. The court found that while the evidence against some respondents was not sufficient to establish individual liability, there was adequate evidence against Armghan alias Kashi to warrant the withdrawal of his bail. This case highlights the complexities of criminal liability in multi-accused situations and the critical role of evidence in bail proceedings. The decision is particularly relevant for legal practitioners and students studying criminal law, especially in contexts involving violent crimes and the interpretation of liability under the Criminal Procedure Code a... |
| 1967 SLD 167 = (1967) 63 ITR 1 | IT REFERENCE No. 14 OF 1964 , decided on 11.02.1966 | The case revolves around the Income-tax assessments of Bhanji Lavji for the years 1947-48, 1948-49, and 1949-50. The key issue was whether the Income-tax Officer had the authority to reopen these assessments due to alleged non-disclosure of material facts regarding sale proceeds credited in two accounts. The court highlighted the importance of full and true disclosure of primary facts as a prerequisite for any reassessment under the provisions of the Indian Income-tax Act. The ruling established that the mere fact of non-disclosure of some sale proceeds did not automatically lead to an income escaping assessment, especially when the Income-tax Officer had already been informed about the general nature of the transactions. The court ultimately concluded that the assessments should not have been reopened, reinforcing the legal standards for reassessment and the obligations of the assessee in tax matters.... |
| 2024 SLD 3032, 2024 SCMR 1103 | Criminal Petition No. 155 of 2024 , decided on 21.03.2024 | In the case of Syed Sakhawat Hussain, the Supreme Court of Pakistan addressed the complexities surrounding a banking scam that allegedly involved significant embezzlement. The petitioner, not identified as one of the main account holders implicated in the scam, argued for bail on the grounds of insufficient evidence linking him directly to the alleged crimes. The court highlighted the importance of establishing substantive material before curtailing an individual's liberty. The case emphasized the principles of justice, the right to a fair trial, and the necessity for thorough investigations in criminal proceedings. This ruling serves as a precedent in safeguarding the rights of individuals accused of financial crimes, reinforcing the notion that mere allegations without solid evidence are inadequate for detention. The decision is pivotal for ongoing discussions about the balance between prosecuting financial misconduct and protecting individual rights.... |
| 2002 SLD 1775, 2002 CLC 250 | Writ Petition No. 37 of 1989/BWP , decided on 17.11.2000 | In the case of Writ Petition No. 37 of 1989/BWP, the Lahore High Court dealt with a dispute concerning the specific performance of a contract between the petitioners and respondents. The petitioners claimed that the respondents had agreed to sell them land for a specified amount but later contested the authority of their counsel to make statements during the proceedings. The court examined the validity of these claims and found that the petitioners had indeed authorized their counsel to act on their behalf. This case highlights the importance of clear communication and authorization in legal representation and underscores the principles governing specific performance under the Specific Relief Act. The decision reinforces the notion that once a decree has been passed based on authorized statements, it is binding unless substantial evidence of fraud or misrepresentation is established. The court ultimately dismissed the petition, affirming the decisions of the lower courts and emphasizin... |
| 1984 SLD 242, 1984 PLD 194 | K/110 of 1981 , decided on 14.12.1981 | The case of Anwar Hussain vs. Agricultural Development Bank of Pakistan revolves around employment law, specifically examining the application of the principle of master and servant within statutory corporations. The Supreme Court of Pakistan addressed whether Anwar Hussain, who was dismissed from his position, was entitled to reinstatement or damages. The Court concluded that since the Bank operated without statutory constraints on employment conditions, the relationship was purely contractual. This landmark decision clarifies the legal standing of employees within statutory corporations and highlights the limitations of their claims under the Specific Relief Act. The ruling emphasizes the need for statutory protections to enable employees to seek reinstatement following wrongful dismissal, thereby reinforcing the importance of contractual agreements in employment relations. Keywords: employment law, statutory corporations, master and servant, wrongful dismissal, Specific Relief Act.... |
| 2019 SLD 1890, 2019 SCMR 1391 | Criminal Appeals Nos. 298 and 299-L of 2017 , decided on 24.06.2019 | This case revolves around the acquittal of an individual accused of murder and terrorism under the Pakistan Penal Code and the Anti-Terrorism Act. The Supreme Court critically analyzed the evidence presented, highlighting inconsistencies and questioning the reliability of the prosecution's narrative. The court emphasized the significance of credible witness testimony and the integrity of the investigative process. The decision to acquit the appellant was based on a thorough reappraisal of the evidence, ultimately leading to the conclusion that the prosecution failed to meet the burden of proof required for a conviction. This case underscores the importance of due process and the judiciary's role in safeguarding the rights of the accused against erroneous convictions. The decision has implications for future cases involving similar charges, reinforcing the need for meticulous evidence handling and witness credibility assessments. The ruling is a pivotal reference point in discussions on... |
| 2014 SLD 2666, 2014 PLC 382 | Constitutional Petition No.S-33 of 2011 , decided on 02.05.2014 | In the case of Messrs TNB Liberty Power Ltd. vs. Director of Labour, Government of Sindh, the Sindh High Court addressed significant issues regarding the registration of trade unions and the maintainability of constitutional petitions. The petitioner challenged the unilateral issuance of a trade union registration certificate, arguing that it involved workers from unrelated establishments. The court emphasized the principle of freedom of association under the Industrial Relations Act and noted that the petitioner had alternate remedies available through the Labour Court. The ruling highlighted the necessity of proper authorization for legal representation and affirmed the legal framework surrounding trade union registration. The decision serves as a critical reference for future cases involving labor rights and constitutional petitions, ensuring that employers' rights and workers' rights are balanced in accordance with prevailing laws. Keywords such as 'trade union registration', 'cons... |
| 2015 SLD 2093, 2015 YLR 1387 | Civil Revision No. 39 of 2007 , decided on 22.05.2013 | This case revolves around a civil revision concerning the specific performance of a sale agreement for immovable property. The Sindh High Court addressed conflicting findings from lower courts regarding the ownership and legitimacy of an agreement made between parties. The applicant, NASIM HAYAT, contended that the agreement was void as the vendor, Mrs. NASEEM AKHTAR, was not the owner of the property at the time of the contract. The court analyzed the legal requirements set forth in the Civil Procedure Code, Qanun-e-Shahadat, Specific Relief Act, and Contract Act, emphasizing the importance of evidence and proper attestation in agreements involving property sales. Ultimately, the court ruled in favor of the applicant, reinforcing the necessity for clarity and legality in property transactions. This case highlights critical legal principles regarding ownership rights, contract enforceability, and evidentiary standards, making it a significant reference for similar disputes in property ... |
| 2015 SLD 2137, 2015 YLR 1680 | W.P. No. 316-A of 2005 , decided on 08.10.2013 | In the case of W.P. No. 316-A of 2005, the Peshawar High Court addressed a dispute regarding the ownership of land claimed by Shams Ur Rehman against the Government of N.-W.F.P. The petitioners contended that the land was public property and sought to overturn a ruling by the Tribunal that declared the property as private. The court examined the jurisdiction of the Tribunal, the evidence presented, and the application of the Limitation Act. The court concluded that the Tribunal acted within its jurisdiction and that the petitioners could not substantiate their claim of ownership. This case highlights the importance of jurisdiction in property disputes and the burden of proof required to establish claims over public property. The ruling reinforces the legal principles surrounding the protection of private property against claims of public ownership, which is crucial in real estate law and property rights discussions.... |
| 1998 SLD 1155, 1998 SCMR 1342 | Constitutional Petition No. 39 of 1995 , decided on 01.04.1998 | This case revolves around the constitutional interpretation of tax liabilities pertaining to the Provincial Government's properties. The Supreme Court of Pakistan examined the applicability of sales tax on the Forest Department, asserting that under Article 165 of the Constitution, provincial properties are exempt from such taxes. The court emphasized its original jurisdiction as per Article 184(1) to adjudicate disputes between different levels of government, specifically between the Provincial and Federal Governments. The decision highlighted the importance of constitutional protections against unjust taxation, reinforcing principles of federalism. The outcome not only affects the parties involved but sets a precedent regarding the tax obligations of provincial entities. Keywords such as 'constitutional law', 'sales tax exemption', 'Supreme Court jurisdiction', and 'federalism in Pakistan' are relevant for understanding the implications of this ruling. This case underlines the necess... |
| 2009 SLD 486, 2009 CLC 416 | S.A.O. No.65 of 2006 , decided on 28.11.2008 | This case revolves around the landlord-tenant relationship under the West Pakistan Urban Rent Restriction Ordinance. The respondent filed an ejectment petition claiming that the appellant was a defaulter in paying rent for the shop. The appellant contested this, asserting that they were not the tenant of the shop cited in the ejectment application. The case highlights issues of property demarcation and the responsibilities of the Rent Controller in resolving disputes related to tenancy. The Lahore High Court upheld the decision of the Lower Appellate Court, emphasizing the need for proper evidence and demarcation in landlord-tenant disputes, which is crucial for accurate legal adjudication. This case is significant for understanding the application of rent laws and the procedural mandates for resolving tenant disputes in Pakistan.... |
| 2006 SLD 2255, 2006 CLC 1488 | Civil Revision No.2002 of 1991 , decided on 07.02.2006 | In the case of Civil Revision No.2002 of 1991, the Lahore High Court examined the decrees of the lower courts concerning a suit for possession of disputed property under the Specific Relief Act (I of 1877). The court found that the reliance on the Local Commission's report was misplaced, as it failed to meet the regulatory requirements outlined in the High Court Rules. The plaintiffs, represented by Mian Muhammad Nawaz, sought possession of 1 Kanal, 9 Marlas of land but were unable to substantiate their claim for the 2 Marlas occupied by the defendants, Zafar Saeed and others. The judgment emphasized the necessity for adherence to procedural standards in evidence collection and the burden of proof resting on the plaintiffs. This ruling highlights the critical importance of compliance with legal standards in property disputes, ensuring that claims are backed by valid evidence. The court's decision serves as a precedent for future cases involving property rights and the evidentiary proce... |
| 2002 SLD 2768, (2002) 257 ITR 272 | Complaint No. 429 of 1990 | In this notable case decided by the Delhi High Court, the petitioner, a former director of Ocean Electronics (P.) Ltd., challenged the complaint filed against him under the Income-tax Act for failing to furnish the income tax return for the assessment year 1988-89. The petitioner claimed he was not involved in the company's management and had resigned before the relevant period. However, the court found substantial evidence indicating that he was actively involved in the company's operations at that time. The ruling emphasizes the importance of director accountability in corporate governance, particularly in relation to compliance with tax obligations. This case is significant as it highlights the legal implications for directors under sections 276CC and 278B of the Income-tax Act, 1961. It serves as a crucial reminder for corporate directors about their responsibilities and the potential legal repercussions of non-compliance with statutory requirements. The decision reinforces the pri... |
| 2003 SLD 671, 2003 SCMR 1530 | Criminal Appeal No.342 of 2002 , decided on 07.05.2003 | This case revolves around the murder conviction of an individual accused of killing Khalid Khan. The incident occurred on June 4, 1997, and involved a dying declaration made by the deceased, which was supported by eyewitness testimonies. The Supreme Court of Pakistan, in its ruling, emphasized the importance of the dying declaration, stating that it was voluntary and credible. The court also addressed issues regarding the recovery of evidence, including the weapon used in the crime and the forensic analysis of the ballistic evidence. The decision highlighted the role of circumstantial evidence in criminal cases and reaffirmed the standards of proof required for conviction in murder cases. The final ruling upheld the lower court's judgment, maintaining the death sentence for the appellant. This case serves as a significant reference for legal professionals dealing with similar issues of evidence and conviction in murder trials.... |
| 1989 SLD 2433, (1989) 177 ITR 85 | In the landmark case before the Bombay High Court, the court examined the implications of section 12(2) of the Income-tax Act, 1961, specifically concerning charitable trusts and the treatment of voluntary contributions. The case arose when the Commissioner of Income Tax challenged the Tribunal's ruling that donations in the form of shares received towards the corpus of a charitable trust should not be taxed as deemed income. The court concluded that based on precedent set in the Trustees of Kilachand Devchand Foundation v. CIT, the donation of shares amounting to Rs. 2,50,000 was not taxable under the provisions of the Income-tax Act. This decision reinforces the legal framework surrounding charitable donations and the tax obligations of trusts, providing clarity and guidance for future cases in similar contexts. Keywords such as 'Income-tax Act', 'charitable trust', 'taxation of donations', and 'Bombay High Court' are crucial for understanding the implications of this ruling and its ... | |
| 1996 SLD 1439, 1996 PLD 208 | Constitutional Petition No. 820 of 1986 , decided on 14.11.1995 | This case revolves around the constitutional petition filed by Dr. Hameed Ahmed Ayaz challenging the qualifications of Abdul Basit, an Assistant Chemical Examiner. The petition argued that Basit did not possess the minimum qualifications required under Rule 13 of the Drugs (Federal) Inspectors, Federal Drugs Laboratories and Federal Government Analysts) Rules, 1976, thus questioning the legitimacy of a conviction based on his certificate. However, the court concluded that Basit held a relevant Master's degree and followed the proper procedures in testing narcotics samples. The ruling underscored the importance of qualifications in forensic analysis while affirming that the conviction was backed by additional evidence beyond the disputed certificate. The case highlights the intersection of legal qualifications and forensic integrity in drug-related criminal cases.... |
| 2014 SLD 1452, 2014 PTCL 760, 2015 PTD 1301 | Appeal No.22/CU/IB of 2014 , decided on 15.07.2014 | The case revolves around the appeal filed by S.S. Corporation against the confiscation of goods under the Customs Act, 1969. The Appellate Tribunal, led by Chairman Chaudhary Muhammad Tariq, addressed the procedural flaws in the initial order, specifically the lack of a Show Cause Notice to the appellant. The case highlighted the critical importance of the right to be heard in legal proceedings, reiterating that all parties affected by a decision must be afforded due process. The goods in question included Indian Black/Green Tea and Iranian Dairy Whey Milk Powder, which were detained for lacking proper import documentation. The tribunal found that the initial adjudication failed to provide adequate opportunity for the appellant to defend their position, leading to the appeal's acceptance. The ruling reinforces the legal framework surrounding customs regulations and the necessity for compliance with procedural justice, ensuring that all stakeholders are treated fairly under the law.... |
| 2003 SLD 1280, 2003 PCRLJ 1446 | Criminal Bail Application No. 316 of 2003 , decided on 31.03.2003 | This case revolves around the bail application of ZAR WALI, who has been in custody for 32 months without significant progress in the trial. The Sindh High Court examined the circumstances surrounding the delays caused by the trial court and jail authorities. The applicant was charged under sections 395/34 of the Penal Code for a robbery incident that occurred on 3-7-2000. The court highlighted the necessity for timely justice, noting that the trial court had not examined a single witness after previous orders. The decision underscores the legal principle that individuals should not be held in custody indefinitely without a clear path to trial. The involvement of legal representatives Shoukatullah Khan Bettani for the applicant and Fazlur Rehman Awan for the state was also noted. The case illustrates the balance between the gravity of the offense and the rights of the accused to a fair trial within a reasonable timeframe, reflecting ongoing discussions in criminal justice reform. Keywo... |
| 2019 SLD 781, 2019 PLD 189 | Suits Nos. 820 of 2017 along with 75, 254, 321, 34 , decided on 12.10.2018 | The Sindh High Court addressed the issue of gas supply interruptions faced by industrial concerns in the province. The plaintiffs, consisting of various industrial entities, argued that the Sunday closure of gas supply was unlawful under Article 158 of the Constitution, which prioritizes gas supply for the province where the well-head is located. The court reviewed the Natural Gas Allocation and Management Policy, which dictates that domestic consumers have priority over industrial ones. It concluded that the gas company acted within its rights to issue temporary closure notices due to operational challenges. The ruling highlighted the balance between public interest, which favors domestic consumers, and the needs of industrial users. The decision reflects ongoing debates over resource allocation and prioritization in the context of Pakistan's energy crisis, emphasizing the need for efficient management of natural gas resources. This case serves as a critical precedent in understanding... |
| 1991 SLD 1797, (1991) 190 ITR 652 | In the case brought before the Allahabad High Court, the primary issue was whether unstudded ornaments made of precious metals qualify as 'jewellery' under section 5(1)(viii) of the Wealth-tax Act, 1957. The court's consideration was rooted in an analysis of previous case law, particularly CWT v. Maharaja Vibhuti Narain Singh, which had established a precedent that the expression 'jewellery' includes unstudded ornaments. The court ultimately ruled in favor of the assessee, affirming that unstudded ornaments are indeed considered jewellery and thus eligible for exemption under the Wealth-tax Act. This case highlights important legal principles regarding tax exemptions for personal assets and the interpretation of legislative terms in tax law. Keywords such as 'Wealth Tax', 'Jewellery Exemption', 'Tax Law Cases', and 'Legal Precedents in Wealth Tax' are relevant for those researching tax law and its implications for personal property.... | |
| 1947 SLD 36, (1947) 15 ITR 137 | D-2741 of 1947 , decided on 01.01.1947 | In the landmark case of Mst. Sarju Bai vs. Commissioner of Income Tax, the Allahabad High Court addressed critical issues surrounding agricultural income and tax exemptions under the Income-tax Act. The primary focus was on whether interest on arrears of rent from agricultural land constituted agricultural income exempt from taxation. The court ruled in favor of the assessee, establishing that such interest was indeed derived from agricultural activities, thereby qualifying for tax exemption. Additionally, the court clarified the nature of premium payments associated with property leases, concluding they were capital receipts and not subject to income tax. This decision is significant for tax law practitioners and property owners, as it underscores the distinctions between capital and income receipts, influencing how agricultural income is treated under Indian tax law. Keywords: agricultural income, tax exemption, Income-tax Act, capital receipt, income tax law.... |
| 2023 SLD 6826 | Writ Petition No.6927 of 2021/BWP | This case involves a writ petition filed by Mst. Samina Zia against the Federation of Pakistan and others at the Lahore High Court, Bahawalpur Bench. The hearing was conducted on December 5, 2023, by Judge Muhammad Sajid Mehmood Sethi. The petitioner was represented by Mr. Amir Ajam Malik, Advocate. The respondents included the Federation of Pakistan represented by Ms. Riffat Yasmeen, Assistant Attorney General, and Ulfat Ali, Town Inspector. The case primarily concerns issues that have not been disclosed in the provided details. For further information, a detailed review of the case documents can be accessed through the provided link. This case highlights the judicial process in Pakistan and its implications for the parties involved.... |
| 1938 SLD 60 = (1938) 6 ITR 51 | 13562 | This case highlights the procedural intricacies of tax assessments under the Income-tax Act, particularly focusing on section 34 concerning the escape of income from assessment. The assessee, Lokumal Bhojumal, initially filed a return indicating a loss, which was accepted by the ITO. However, discrepancies arose in subsequent assessments, leading to a revision based on the discovery of substantial capital increases that were not adequately explained. The court ruled in favor of the ITO, affirming that the assessment was valid and that the provisions of the Act were applicable in cases of fraud and misrepresentation. This case serves as a critical reference point for understanding tax evasion and the legal recourse available to tax authorities. It underscores the importance of maintaining accurate financial records and the potential consequences of filing fraudulent returns. Key terms include 'Income-tax Act', 'income escaping assessment', 'tax evasion', and 'false entries'.... |
| 1986 SLD 1266 = (1986) 157 ITR 658 | IT REFERENCE No. 52 OF 1980 AND REFERENCE CASE No. , decided on 15.07.1985 | In the landmark decision by the Kerala High Court, the interpretation of section 79 of the Income-tax Act, 1961 was critically examined. The case involved the carry forward and set off of losses for a company that had undergone a change in shareholding. The court clarified that while section 79 imposes restrictions on the carry forward of losses, it does not apply to unabsorbed depreciation or unabsorbed development rebates. This distinction is crucial for companies as it allows them to utilize these allowances without the restrictions outlined in section 79. The ruling reinforces the understanding that different types of financial allowances are treated distinctly under tax law, a topic of significant relevance for corporate tax planning. The decision also highlights the importance of precise language in legal statutes, where terms such as 'loss' and 'allowance' must be understood in their specific contexts. This case is a vital reference for tax professionals and corporate entities n... |
| 1992 SLD 1261 = (1992) 193 ITR 692 | In the case before the Punjab and Haryana High Court, the primary issue revolved around the validity of gifts made from the Hindu Undivided Family (HUF) funds. The court addressed three pivotal questions regarding the gifts made by the karta to his daughters-in-law and the implications under section 64 of the Income-tax Act, 1961. The court ultimately ruled that such gifts were valid and did not constitute cross-gifts, clarifying the legal standing of familial gifts in the context of taxation. This case reinforces the legal interpretations surrounding HUF transactions and the treatment of gifts under tax law, providing clarity for similar future cases and ensuring compliance with the Income-tax Act. The decision highlights critical aspects of tax law and family asset management, making it a significant reference for legal practitioners and taxpayers alike. Keywords such as 'Hindu Undivided Family', 'Income-tax Act', 'valid gifts', and 'tax provisions' are essential for understanding th... | |
| 2024 SLD 3331 | ITA NO. 481/LB/2016 , decided on 12.09.2023 | In the recent case of ITA NO. 481/LB/2016, the Appellate Tribunal Inland Revenue in Lahore addressed a significant tax matter between the Commissioner Inland Revenue and M/s. Wahid Industries. The case, which was heard on September 5, 2023, and decided on September 12, 2023, revolved around the application of the Income Tax Ordinance, 2001, particularly sections 120(1) and 177. The lack of representation from the respondent created a unique scenario, prompting the Tribunal to carefully consider the implications of the absence. The decision underscored the importance of compliance with tax laws, reflecting the ongoing challenges faced by businesses in navigating the complexities of tax regulations. The ruling not only impacts Wahid Industries but also sets a precedent for similar cases in the future. This case highlights the crucial role of legal representation in tax disputes and the necessity for companies to stay informed about their tax obligations to avoid potential penalties.... |
| 1982 SLD 1638, 1982 PLC 839 | SUK-650 of 1981 , decided on 01.03.1982 | In the case of Nizamuddin vs. National Bank of Pakistan, the Labour Appellate Tribunal addressed critical issues regarding the dismissal of an employee under the West Pakistan Industrial and Commercial Employment (Standing Orders) Ordinance. The appellant, a Senior Head Cashier, was dismissed following allegations of banking irregularities. The Tribunal noted the lack of evidence on the nature of the appellant's duties, which is essential for determining if he qualifies as a workman according to the law. The case highlights the importance of properly assessing an employee's role and the legal implications of dismissals in the banking sector, particularly in relation to the Second Wage Commission's directives. The decision reinforces the need for clarity in employee classifications and the rights of workers within nationalized banks, ensuring that justice is served in employment disputes.... |
| 2002 SLD 1892, 2002 PLC 1078 | Appeal No. 1030 of 2001 , decided on 21.02.2002 | In the case of Manzoor Ahmad vs. Senior Superintendent of Police, the Service Tribunal of Punjab addressed serious violations of due process under the Punjab Police (Efficiency and Discipline) Rules, 1975. The appellant, Manzoor Ahmad, was unjustly demoted from the rank of Assistant Sub-Inspector to Head Constable without a proper inquiry. The tribunal found that the authority acted as the complainant, prosecutor, and judge, which violated the principles of natural justice. The decision highlighted the importance of fair procedures in disciplinary actions against civil servants. The ruling emphasized the need for transparency and the right to a fair hearing, ultimately reinstating the appellant to his original position. This case underscores the critical need for adherence to procedural fairness within law enforcement agencies, ensuring that all personnel are treated justly and equitably. The tribunal's judgment serves as a precedent in upholding the rights of civil servants against ar... |
| 2012 SLD 622, 2012 SCMR 709, 2012 PTR 12 | Civil Appeals Nos. 152 to 190, 1156 to 1162, 1165 , decided on 13.03.2012 | In the landmark case involving the Income Tax Ordinance, 2001, the Supreme Court of Pakistan addressed the contentious issue of advance tax on electricity bills. The appellants challenged the legality of this tax, arguing it constituted an unlawful tax on expenditure, falling outside the scope of federal legislative authority. The Court, however, clarified that the tax is fundamentally linked to income rather than expenditure, emphasizing that the tax system aims to encompass all commercial and industrial activities under the tax net. This decision is crucial for understanding the relationship between taxation and constitutional provisions regarding fiscal powers, and it highlights the balance between legislative authority and taxpayer rights. The ruling serves as a precedent for similar taxation matters, underscoring the importance of legislative clarity and the protection of business interests. Keywords: Supreme Court, Income Tax Ordinance, electricity tax, legislative competence, ta... |
| 2014 SLD 821 = 2014 MLD 1786 | Civil Revision No. 803-P of 2013 , decided on 06.12.2013 | In the case of Civil Revision No. 803-P of 2013, the Peshawar High Court addressed issues regarding the authenticity of signatures in a suit for recovery of Rs.45,50,000. The petitioner, represented by lawyer Zia-ur-Rehman Tajek, sought expert opinion on disputed documents. The Court ruled that the best evidence would come from a handwriting expert, emphasizing the necessity of proper evidence collection before making judgments on document authenticity. The decision underscores the importance of adhering to legal standards in evidence gathering and the role of expert testimony in validating signatures. This case highlights the legal principles under the Qanun-e-Shahadat related to evidence, particularly in civil disputes. The ruling is significant for practitioners in civil law, especially in cases involving forged documents and the necessity for expert evaluations in legal proceedings.... |
| 1994 SLD 1152, 1994 KLR 58 | C.R. No. 121 of 1994 , decided on 08.03.1994 | In the case of C.R. No. 121 of 1994, the Lahore High Court addressed a revision petition concerning the dismissal of an application for the production of secondary evidence related to an agreement to sell. The petitioner, Mutali, sought specific performance against the respondent, Manzoora, after the latter sold a portion of the land to a third party. The Court noted the procedural failures of the petitioner, including the non-production of key documents and witnesses, which led to the conclusion that the original agreement was not genuinely lost. The decision highlights the significance of compliance with legal procedures, particularly in civil suits involving specific performance claims. The ruling serves as a reminder to litigants and their advocates about the necessity of adhering to the Civil Procedure Code, ensuring that all necessary documents are presented timely to avoid allegations of collusion or fabrication. The Court's dismissal of the revision petition reinforces the prin... |
| 2002 SLD 2532, (2002) 256 ITR 592 | N/A | In this case, the Madras High Court addressed the issue of business expenditure under Section 37(1) of the Income-tax Act, 1961. The court examined the claim of the Commissioner of Income Tax against Shri Rani Lakshmi Ginning Spg. & Wvg. Mills Ltd. regarding the replacement of old machinery parts. The court concluded that the replacement was essential for maintaining production levels, and the cost incurred did not constitute capital expenditure. This case highlights the importance of understanding what qualifies as revenue versus capital expenditure in tax law, particularly in the context of business operations. Businesses must ensure that their expenditures are justified as operational costs to avoid tax liabilities. The decision reaffirms the legal principles surrounding the allowance of expenditures in business operations, providing clarity for future cases involving similar circumstances.... |
| 1979 SLD 114, 1979 PLD 39 | Second Appeal from Order No. 3 of 1975 , decided on 15.12.1977 | This case revolves around the West Pakistan Urban Rent Restriction Ordinance of 1959, particularly focusing on the jurisdiction of the Rent Controller in cases where the landlord-tenant relationship is disputed. The Quetta High Court ruled that the Rent Controller must first establish this relationship before proceeding with any ejectment orders. The court's decision highlights the importance of jurisdiction in rental disputes and reinforces the legal principle that a mere denial of tenancy does not automatically oust the Controller's jurisdiction. This case serves as a pivotal reference point for similar disputes in rental law, emphasizing the need for clear adjudication of landlord-tenant relationships in accordance with established legal precedents.... |
| 1998 SLD 573, 1998 SCMR 1237 | Civil Petitions Nos. 157, 158 and 159 of 1995 , decided on 11.07.1995 | In the landmark case before the Supreme Court of Pakistan, the core issue revolved around the interpretation of tax laws under the Central Excises and Salt Act, 1944, particularly concerning the determination of the sales tax for cement manufacturers. The petitioners, the Central Board of Revenue, argued that the wholesale cash price should include additional charges such as loading and transportation for tax calculations. In contrast, the respondents, comprising major cement companies, defended their practices of excluding these charges, claiming compliance with existing tax regulations. This pivotal case not only addressed the specific tax obligations of cement manufacturers but also set a precedent for future tax law interpretations in Pakistan, emphasizing the need for clarity in tax regulations and the judicial system's role in resolving such disputes. The Supreme Court's decision to grant leave to appeal signifies the importance of this matter in the broader context of tax law an... |
| 2023 MLD 1611, 2023 SLD 1818 | Writ Petition No. 2363 of 2022 , decided on 08.09.2022 | In the case of Writ Petition No. 2363 of 2022, the Lahore High Court addressed the issues surrounding the constitutional jurisdiction and the principles of clean hands in litigation. The petitioners sought to invoke the court's jurisdiction shortly after withdrawing a prior petition concerning the same matter, without disclosing the pendency of a civil suit on the same subject. The court emphasized the importance of transparency and honesty in legal proceedings, stating that concealment of material facts undermines the integrity of the judicial process. The decision serves as a reminder to litigants that they must approach the court with complete and honest disclosures to be granted equitable relief. The court dismissed the petition, highlighting the need to respect procedural norms and the consequences of attempting to manipulate jurisdiction for personal gain.... |
| 2011 SLD 6443, 2011 PCRLJ 445 | Writ Petition No. 10123 of 2010 , decided on 30.09.2010 | This case involves a constitutional petition filed by Muhammad Anwar against the FIR registered under section 409 of the Penal Code and section 5(2) of the Prevention of Corruption Act. The petitioner and his co-accused were implicated in a scheme involving the misappropriation of public funds amounting to Rs. 3,00,000. The investigation established that the accused received funds related to registries and subsequently deposited the embezzled amount into the Government Treasury when their fraudulent activities were uncovered. The High Court, exercising its powers under Article 199 of the Constitution, ruled that it could not act as an investigator or overturn the findings of guilt established during the investigation. The court dismissed the petition, reiterating that any further interference would obstruct the legal process. The decision underscores the importance of due process in corruption cases and the role of the High Court in ensuring that justice is served without overstepping ... |
| 1992 SLD 553 = 1992 CLC 1143 | , decided on 11.06.1988 | This case involves a revision petition filed under the West Pakistan Consolidation of Holdings Ordinance regarding the wrong location of a path connecting the village Chak R.S. with the Shujabad-Multan Road. The petitioners argued that the path was wrongly located on the southern side of the fields, while essential public welfare projects were situated on the northern side. The Additional Commissioner dismissed the appeal due to a delay of over three years. The Board of Revenue accepted the petition, emphasizing the importance of correcting bona fide mistakes for public welfare. The court's decision highlights the necessity of aligning administrative actions with public interests and the legal framework governing land consolidation. This case serves as a significant reference in matters related to land management and public welfare, reinforcing the principle that errors can be rectified in the interest of the community, especially when there is mutual consent among affected parties.... |
| 2006 SLD 256, 2006 PTD 251 | C.P. No. D-1509 of 1999 , decided on 19.09.2005 | In the case of Messrs PAKISTAN VINYL INDUSTRIES vs CENTRAL BOARD OF REVENUE, the Sindh High Court addressed critical questions of maintainability regarding constitutional petitions. The case stemmed from a prior petition that was withdrawn in the Lahore High Court, which raised significant concerns about the procedural integrity of filing subsequent petitions on the same matter. The court underscored the necessity for petitioners to explicitly reserve their rights when withdrawing a petition, as failure to do so could bar future claims. This case reinforces the application of procedural rules as outlined in the Constitution of Pakistan and the Civil Procedure Code, emphasizing the legal principle that withdrawal without permission limits the ability to refile. The court's decision also points to established case law, including the judgments in Sandal Bar's case and others, which serve to clarify the boundaries of judicial authority in such matters. The decision serves as a cautionary t... |
| 2012 SLD 2394, 2012 YLR 1603 | Criminal Miscellaneous No. 5035-B of 2011 , decided on 15.02.2012 | This case revolves around the granting of bail under section 497 of the Criminal Procedure Code, which stipulates that an accused is entitled to bail if the trial has not commenced after a specified period. In this instance, the petitioner, MUHAMMAD MUMTAZ, was accused of Qatl-e-amd (murder) but had been detained for over two years without trial commencement. The court assessed the arguments presented by the prosecution, which claimed the petitioner was a dangerous criminal. However, the court found insufficient evidence to support this assertion, highlighting the legal principle that the prosecution must prove the claims against the accused. The decision to grant bail aligns with the legal framework aimed at preventing undue delay in justice. This case underscores the importance of timely trials and the rights of accused individuals, particularly in serious criminal cases. Keywords in this context include 'bail', 'Criminal Procedure Code', 'Lahore High Court', 'Qatl-e-amd', and 'legal... |
| 1989 SLD 2131, (1989) 175 ITR 77 | D-2741 of 2016 , decided on 01.01.1989 | This case revolves around the interpretation of the Wealth-tax Act, 1957, specifically focusing on the valuation of immovable property. The Punjab and Haryana High Court examined whether the Appellate Tribunal's decision to reduce the value of disputed land was justified or based on irrelevant factors. The court underscored the significance of adhering to legal standards in asset valuation processes, ensuring that all relevant materials are considered. This case highlights the complexities associated with wealth tax assessments and the judicial scrutiny required to uphold fairness and legality in such financial evaluations. Keywords: Wealth Tax, Asset Valuation, Legal Standards, Punjab and Haryana High Court, Tribunal Decisions, Property Valuation.... |
| 2021 SLD 81, 2021 SCMR 149 | Criminal Appeal No. 255 of 2020 , decided on 27.10.2020 | This case revolves around the conviction of Ghulam Murtaza for the murder of Mst. Saima Bibi, under sections 302(b) and 459 of the Penal Code. The Supreme Court of Pakistan, in its ruling, underscored the importance of eyewitness accounts and the corroboration provided by the FIR and forensic evidence. The court found the testimony of Mst. Rukhsana, who witnessed the incident, to be credible despite her relationship with the victim. The court also addressed the issue of motive, noting that the absence of clear motive does not negate the evidence presented. The appeal was dismissed, affirming the lower courts' decisions and sentencing. This case highlights critical aspects of criminal law, including the assessment of witness credibility, the role of forensic evidence, and the interpretation of mitigating circumstances in sentencing.... |
| 2022 SLD 675, 2022 PCRLJ 534 | Writ Petition No. 4041 of 2021 , decided on 19.01.2022 | This case revolves around a writ petition filed by the petitioner against the order of the Ex-Officio Justice of Peace concerning the registration of an FIR. The petitioner, who is a law graduate and businessman, purchased a plot intending to construct a mosque. The case highlights the principles of the Criminal Procedure Code, particularly sections 22-A, 22-B, and 154, focusing on the powers of the Justice of Peace. The court established that the Justice of Peace must provide tangible reasons when deviating from police reports, reinforcing the quasi-judicial nature of their proceedings. The decision underscores the importance of judicial discretion in such matters, ensuring that the rights of the petitioner are upheld against frivolous allegations. The ruling sets a precedent for similar future cases, emphasizing the need for thorough investigations and the proper application of the law in protecting property rights.... |
| 2023 SLD 6796 | STA NO. 743/LB/2023 , decided on 18.09.2023 | This case involves the Appellate Tribunal Inland Revenue's ruling on a matter concerning the Sales Tax Act of 1990, specifically section 25. The case was initiated by Abdul Hafeez against the CIR, CTO, Lahore, highlighting critical aspects of tax law interpretation. The hearing took place on May 31, 2023, with the decision being delivered on September 18, 2023. The Tribunal, led by Judicial Member Zahid Sikandar, carefully assessed the arguments presented by both parties, focusing on the legal interpretations of the Sales Tax Act. This case serves as a significant reference for future tax law disputes and emphasizes the importance of clear legal frameworks in tax-related matters. The ruling reiterates the necessity for fair application of tax laws, ensuring that taxpayers are treated equitably. Keywords related to tax law, legal interpretation, and appellate tribunal decisions are crucial for understanding the implications of this case, as they reflect ongoing discussions in the legal ... |
| 2001 SLD 1745, 2001 PLD 22 | Writ Petition No.2884 of 1987 , decided on 19.10.2000 | In the case of Writ Petition No.2884 of 1987, the Lahore High Court examined the legality of the FIR registered against the petitioner, Mian Muhammad Yousuf, a municipal councillor. The court ruled that the FIR could not be quashed under Article 199 of the Constitution as the High Court had no jurisdiction to overturn its previous decisions on similar matters, adhering to the principle of consistency in law. The court highlighted that the petitioner had available remedies under the Punjab Local Government Ordinance, thus the petition was found to be not maintainable. The court also discussed the procedural integrity of the inquiry initiated by the Commissioner and the roles of the involved parties, ultimately dismissing the petition. This case underscores important aspects of jurisdiction, the maintainability of constitutional petitions, and the principle of consistency in judicial decisions, making it a significant reference point for future cases involving similar legal questions.... |
| 1995 SLD 4, 1995 PTD 132, (1993) 204 ITR 631 | Civil Appeals Nos. 4001 to 4004 of 1982 , decided on 14.09.1993 | This case involves the Supreme Court of India examining the classification of land as agricultural or non-agricultural for the purposes of capital gains tax under the Income Tax Act, 1961. The appellants, co-owners of a plot of land situated within the municipal limits of Surat, argued that the land was agricultural based on its registration in revenue records and past cultivation. However, the Court found that several factors indicated the land was non-agricultural at the time of sale, including its sale to a housing society for construction purposes and the lack of cultivation for an extended period prior to the sale. The decision emphasizes the need for a factual determination of land use and the implications for capital gains tax assessments. This case highlights the complexities of land classification in tax law and the importance of evidence in determining agricultural status.... |
| 2003 SLD 3407 = (2003) 265 ITR 474 | IT APPEAL No. 83(D) OF 2003 , decided on 22.10.2003 | In the case of IT Appeal No. 83(D) of 2003, the Allahabad High Court addressed issues surrounding the Income-tax Act, specifically section 254 which deals with powers of the Appellate Tribunal. The case revolved around Anupam Sushil Garg, who contested an ex parte order by the Tribunal, claiming he did not receive notice due to a change of address. The court ruled against Garg, noting that he failed to provide evidence of his new address and emphasized that one cannot benefit from their own mistake. The ruling reinforced the principle that statutory provisions do not allow for review under the guise of rectification, and the appeal was ultimately dismissed. This case highlights the importance of proper communication and procedural compliance in tax matters, making it essential for taxpayers to keep their contact information updated to avoid complications with legal proceedings.... |
| 2004 SLD 2254, (2004) 267 ITR 549 | WRIT PETITION NO. 52394 OF 2003 (T-IT) , decided on 29.01.2004 | In the case of Bangalore Education Trust vs. Director of Income Tax, the Karnataka High Court addressed the legality of the rejection of a renewal application for exemption under section 80G of the Income-tax Act, 1961. The petitioner, a charitable trust, sought to renew its exemption after it expired in 2000. The court examined the timeline of events, including the application made on March 8, 2001, and subsequent inquiries conducted by the tax authorities. The court found that the rejection order dated August 4, 2003, did not violate the six-month limitation as established by the relevant rules. It was determined that the respondent was justified in rejecting the renewal based on factual evidence and the lack of sufficient documentation provided by the petitioner. The ruling reinforced the necessity for compliance with tax regulations and the critical role of accurate financial reporting by charitable entities. The decision serves as a reminder of the importance of transparency and a... |
| 1960 SLD 352, 1960 PLD 55 | This case revolves around the tenancy dispute between FAQIR MUHAMMAD and MST. RAHMI concerning land cultivated by the petitioner. The Board of Revenue, represented by M Z. Khan, assessed the claims and evidence provided by both parties. The petitioner argued that he was the sole tenant, while the respondent claimed otherwise. The court emphasized the importance of adhering to the West Pakistan Rehabilitation Settlement Scheme, which governs tenancy agreements and revenue payments in the region. Ultimately, the petition was dismissed, highlighting the need for tenants to comply with established legal frameworks when asserting their rights. This case underscores the complexities of land tenancy laws in West Pakistan and the crucial role of evidence in resolving disputes. Key terms include tenancy rights, land revenue, and legal compliance.... | |
| 2022 SCMR 219, 2022 SLD 188 | C.M.A. 16/21 | In the case concerning the demolition of Nasla Tower and related illegal constructions, the Supreme Court of Pakistan emphasized the need for accountability and adherence to the law. The court issued directives to various government officials and departments, including the Sindh Building Control Authority and the Karachi Municipal Corporation, to ensure compliance with its orders regarding the demolition of illegally constructed buildings. The court also addressed issues related to compensation for affected parties and the retrieval of encroached lands designated for public use. This case highlights the ongoing challenges in urban planning and the enforcement of building regulations in Pakistan, as well as the need for transparency and integrity in government operations. The decision reinforces the judiciary's role in upholding the rule of law and protecting public interests against illegal activities.... |
| 1969 SLD 715, (1969) 19 TAX 1, 1969 PTD 1 | I.T.A. No. 3223 of 1966-67 , decided on 02.05.1968 | In the case I.T.A. No. 3223 of 1966-67, the Income Tax Appellate Tribunal addressed the taxation of a surplus arising from the purchase of compensation books utilized to acquire property for a hotel business. The Tribunal held that the transaction did not constitute taxable income, as it was an incidental activity linked to the primary business of running hotels. Key points emphasized included the nature of compensation books as capital assets rather than stock-in-trade and the inapplicability of res judicata and estoppel in income tax matters. This decision underscores the distinction between capital gains and ordinary income, particularly in the context of business expansions involving unique assets such as compensation books. The ruling is significant for tax law practitioners and businesses involved in similar acquisitions, reinforcing the importance of understanding the nuances of capital versus revenue transactions.... |